2023-11-15T14:28:15-06:00 2022-12-31 SMITH & HOWARD ADVISORY LLC 271 17TH STREET NW SUITE 1600 ATLANTA GA 30363 990 2022-01-01 581792414 NEIGHBORHOOD COOPERATIVE MINISTRIES INC % SHIRLEY CABE NEIG 7702630013 500 PINNACLE COURT 510 NORCROSS GA 30071 SHIRLEY CABE EXECUTIVE DIRECTOR 7702630013 2023-11-15 true SHIRLEY CABE XXX-XX-XXXX SABRE J LINAHAN P01372980 4048746244 2023-11-15 3 2022 2023-04-26 12:10:37Z SHIRLEY CABE 500 PINNACLE COURT 510 NORCROSS GA 30071 3347397 false X WWW.OURNCM.ORG X 1988 GA THE MINISTRY IS A FAITH-BASED, NON-PROFIT ECUMENICAL MINISTRY DEDICATED TO PROVIDING EMERGENCY ASSISTANCE AND PROGRAMS TO CITIZENS OF NORCROSS, GA AND SURROUNDING AREAS. 18 18 13 200 0 0 3219486 3012548 0 0 5636 6671 181795 71888 3406917 3091107 1356959 1619799 0 0 530226 580182 23113 16200 49881 239939 270553 2150237 2486734 1256680 604373 4838922 5382872 61985 80052 4776937 5302820 THE MINISTRY IS A FAITH-BASED, NON-PROFIT, ECUMENICAL MINISTRY DEDICATED TO PROVIDING EMERGENCY ASSISTANCE AND PROGRAMS DESIGNED TO TRANSFORM THE LIVES OF CITIZENS AND FAMILIES IN NORCROSS, GEORGIA AND SURROUNDING AREAS OF GWINNETT COUNTY, GEORGIA. false false 2207553 1619799 THE MINISTRY IS DEDICATED TO PROVIDING EMERGENCY ASSISTANCE TO FAMILIES BY PROVIDING FOOD, CLOTHING AND LIMITED FINANCIAL ASSISTANCE TO FAMILIES IN CRISIS. DURING THE YEAR ENDED 12/31/2022 THE MINISTRY SERVED 25,612 PEOPLE BY DISTRIBUTING 336,319 POUNDS OF FOOD AND 15,089 POUNDS Of CLOTHING AND 350 BOOK BAGS. IN ADDITION, 443 CHILDREN RECEIVED CHRISTMAS GIFTS. 2207553 true true false false false false false false false true true false false false true true true false false false false false false true true false false false true false false false false false false false false false true false false false true false false false false true X 4 0 13 true true true false false false false true true false false false false false false X 18 18 true false true false false false false true false false false true true true true true true true false false GA X X SHIRLEY CABE 7702630013 500 PINNACLE COURT 510 NORCROSS GA 30071 SHIRLEY CABE EXECUTIVE DIRECTOR 40.0 0.0 X 85000 0 0 ELIZABETH GROSS PRESIDENT 2.0 0.0 X 0 0 0 TYE HANNA VICE PRESIDENT 2.0 0.0 X 0 0 0 BETH STRICKLAND SECRETARY 2.0 0.0 X 0 0 0 DARCY COPELAND TREASURER 2.0 0.0 X 0 0 0 LINDSAY BRERETON BOARD MEMBER 1.0 0.0 X 0 0 0 DAVID COPELAND BOARD MEMBER 1.0 0.0 X 0 0 0 MIKE DICKINSON BOARD MEMBER 1.0 0.0 X 0 0 0 STEVE DOROUGH BOARD MEMBER 1.0 0.0 X 0 0 0 TOM FISHBURNE BOARD MEMBER 1.0 0.0 X 0 0 0 PRUDENCE FRANKLIN BOARD MEMBER 1.0 0.0 X 0 0 0 WEARE GRATWICK BOARD MEMBER 1.0 0.0 X 0 0 0 LES HARPER BOARD MEMBER 1.0 0.0 X 0 0 0 LESLEY HEATH BOARD MEMBER 1.0 0.0 X 0 0 0 JOSHUA HUNTER BOARD MEMBER 1.0 0.0 X 0 0 0 MELVIN MELTON BOARD MEMBER 1.0 0.0 X 0 0 0 MATT MYERS BOARD MEMBER 1.0 0.0 X 0 0 0 KIM STAMPER BOARD MEMBER 1.0 0.0 X 0 0 0 RICHARD STAMPER BOARD MEMBER 1.0 0.0 X 0 0 0 LEE TUCKER BOARD MEMBER 1.0 0.0 X 0 0 0 WENDY WILLIS BOARD MEMBER 1.0 0.0 X 0 0 0 85000 0 0 0 false false false 0 X 308471 341338 2362739 521743 3012548 0 16332 16332 0 0 240182 165676 74506 0 74506 74506 9661 -9661 -9661 -9661 42335 308471 80953 -38618 -38618 0 0 0 0 0 0 MANAGEMENT FEE 36000 36000 36000 3091107 78559 0 1619799 1619799 0 0 85665 68532 14563 2570 0 449754 359804 76458 13492 0 2285 1828 388 69 42478 33983 7221 1274 0 0 32413 32413 0 16200 16200 0 0 18650 12636 3609 2405 57125 12126 39872 5127 2250 1125 675 450 0 59786 37282 16674 5830 0 0 0 0 0 29753 27968 1785 0 0 REPAIRS 46890 28134 18756 MISCELLANEOUS 23686 4336 16886 2464 2486734 2207553 229300 49881 X 417980 216886 2141863 2446543 320018 201301 10723 7052 0 0 0 0 0 0 0 0 34422 70203 2339737 328437 1913916 2011300 0 429587 0 0 0 0 0 0 0 0 4838922 5382872 32979 12041 0 0 0 0 0 0 0 0 0 0 0 0 0 0 29006 68011 61985 80052 X 3773699 4406365 1003238 896455 4776937 5302820 4838922 5382872 604373 -78490 X false true X true false X 1034028 1744786 3517609 3219486 3012548 12528457 0 0 1034028 1744786 3517609 3219486 3012548 12528457 99028 12429429 3620 5180 163179 367878 256514 796371 85090 2805 87895 39600 36000 36000 111600 13524323 0.91904 0.91812 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1003238 100000 206783 896455 1231820 228582 1003238 0.89000 0.11000 false false 400000 400000 1695952 227334 1468618 142282 64556 77726 101503 36547 64956 2011300 0 PAYROLL TAXES PAYABLE 8195 TENANT SECURITY DEPOSITS 22543 OTHER ACCRUED EXPENSES 36334 OTHER LIABILITIES 939 68011 X 3219806 -78490 207189 128699 3091107 3091107 2693923 207189 207189 2486734 2486734 FORM 990, SCH D, PART V, LINE 4 NEIGHBORHOOD COOPERATIVE MINISTRY, INC. MAINTAINS ASSETS SUBJECT TO DONOR-IMPOSED RESTRICTIONS THAT ARE TEMPORARY IN NATURE, SUCH AS THOSE THAT WILL BE MET BY THE PASSAGE OF TIME OR OTHER EVENTS SPECIFIED BY THE DONOR. THESE FUNDS HAVE BEEN BUILT TO PROVIDE LONG-TERM FUNDING FOR THE ORGANIZATION'S BUILDING CAMPAIGN. FORM 990, SCH D, PART X, #2 Neighborhood Cooperative Ministries Inc. is recognized as an organization exempt from federal income tax under Internal Revenue Code Section 501(c)(3). . The Organization annually evaluates all federal and state income tax positions. This process includes an analysis of whether these income tax positions the Organization takes meet the definition of an uncertain tax position under the Income Taxes Topic of the Financial Accounting Standards Codification. In the normal course of business, the Organization is subject to examination by federal and state taxing authorities. The Organization believes it is no longer subject to tax examinations for tax years ending before December 31, 2019. FOrM 990, SCH D, PART XI, LINE 2D EXPENSES REPORTED IN PART VIII EXPENSES RELATED TO DEBT-FINANCED RENTAL PROPERTY 165,676 FUNDRAISING EVENT EXPENSES 41,513 ------------ TOTAL 207,189 FORM 990, SCH D, PART XII, LINE 2D EXPENSES REPORTED IN PART VIII EXPENSES RELATED TO DEBT-FINANCED RENTAL PROPERTY 165,676 FUNDRAISING EVENT EXPENSES 41,513 ------------ TOTAL 207,189 X X true WELLSPRING NONPROFT RESOURCE BLDG CAMPGN CONSULTANT false 16200 16200 AUCTION 350806 308471 42335 7000 19445 7500 47008 0 350806 308471 42335 7000 19445 7500 47008 80953 -38618 true FOOD & PERSONAL CARE ASSISTANCE 10019 93182 LODGING ASSISTANCE (HOTEL/MOTEL) 1321 349498 RENT ASSISTANCE 3219 585118 UTILITIES ASSISTANCE 1002 76731 MEDICAL ASSISTANCE 644 9339 MISCELLANEOUS OTHER ASSISTANCE 2735 22905 GROCERIES/CLOTHING 25612 482303 FMV GROC/CLOTHES MERRY MARKET 3000 723 FMV GIFTS MONITORING PROCEDURES ASSISTANCE PAID TO THIRD-PARTY PROVIDER FOR BENEFIT OF QUALIFYING HOUSEHOLDS. SCHEDULE I, PART III NEIGHBORHOOD COOPERATIVE MINISTRIES, INC. (NCM) PROVIDES ASSISTANCE TO QUALIFIED CLIENT HOUSEHOLDS TO HELP MEET THEIR BASIC NEEDS. THE ASSISTANCE IS IN THE FORM OF FOOD AND CLOTHING, AND PAYMENTS FOR EVICTION PREVENTION, UTILITIES, TEMPORARY LODGING, AND MEDICAL SERVICES. IN ADDITION, NCM PROVIDES SERVICES TO ASSIST CLIENTS MOVING TOWARD SELF-SUFFICIENCY, SUCH AS JOB SEARCH ASSISTANCE, FINANCIAL MANAGEMENT CLASSES, AND REFERRAL SERVICES TO CLIENTS WITH THE COMMUNITY. NCM PROVIDES THIS ASSISTANCE VIA ITS CLIENT ASSISTANCE PROGRAM. DURING 2022, ASSISTANCE PROVIDED THROUGH THE PROGRAM FOR THE CATEGORIES LISTED IN PART III TOTALLED $1,137,496. SCHEDULE I, PART III-NUMBER OF RECIPIENTS THE NUMBER OF RECIPIENTS LISTED FOR EACH ASSISTANCE CATEGORY REPRESENTS NCM'S ESTIMATES BASED ON BAGS OF FOOD, LODGING BILLS, RENT AND UTILITY PAYMENTS, MEDICAL REFERRALS AND PRESCRIPTIONS, AND COUNTS OF CHILDREN AND JOB SEEKERS. X LBS OF FOOD 336319 467214 fmv X CLOTHING 15089 15089 FMV X AUCTION ITEMS 48 39440 FMV false false true Schedule M, Col B The information reported on Schedule M, Col B represents the number of contributions. Schedule M, line 32a Stock donations are liquidated for cash upon receipt by the organization's broker. FORM 990, PART V, LINE 7B VALUE OF GOODS OR SERVICES PROVIDED IN EXCHANGE FOR CONTRIBUTIONS- THE VALUE OF ANY GOODS OR SERVICES RECEIVED WERE NEGLIGIBLE. FORM 990, PART VI, LINE 2 TWO MARRIED COUPLES HAVE BOARD SEATS; HOWEVER, EACH COUPLE SHARES ONE VOTE. FORM 990, PART VI, LINE 4 NCM'S BOARD WILL ULTIMATELY BE MADE UP OF 3 ELECTED CHURCH COUNCIL MEMBERS AND BETWEEN 10-15 COMMUNITY LEADERS IN BUSINESS, GOVERNMENT, AND CIVIC AFFAIRS. A BOARD NOMINATING COMMITTEE RECOMMENDS POTENTIAL BOARD CANDIDATES. THE CHURCH COUNCIL CURRENTLY SERVES AS A NONVOTING, ADVISORY COUNCIL TO THE ORGANIZATION. FORM 990, PART VI, LINE 11B FORM 990 REVIEW PROCESS: THE EXECUTIVE DIRECTOR REVIEWS THE FORM 990 AND PROVIDES COPIES TO THE BOARD MEMBERS FOR THEIR REVIEW. FORM 990, PART VI, LINE 12C EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS: THE BOARD MEMBERS AND EMPLOYEES REVIEW AND ATTEST NO CONFLICTS OCCUR OR DISCLOSE ANY POTENTIAL CONFLICTS OF INTEREST ON AN ANNUAL BASIS. FORM 990, PART VI, LINE 15 COMPENSATION REVIEW & APPROVAL PROCESS-DIRECTOR & TOP MANAGEMENT: THE BOARD REVIEWS OUTSIDE DATA FOR COMPENSATION COMPARABILITY PRIOR TO APPROVAL OF EXECUTIVE SALARIES. FORM 990, PART VI, LINE 19 DOCUMENTS PUBLICLY AVAILABLE: THE ORGANIZATION SUBMITS FINANCIAL STATEMENTS WITH A STATE-REQUIRED COST REPORT TO THE STATE OF GEORGIA. THE ORGANIZATION MAKES FINANCIAL STATEMENTS, GOVERNING DOCUMENTS, AND POLICIES AVAILABLE UPON REQUEST. FORM 990, PART VIII, LINE 1G NEIGHBORHOOD COOPERATIVE MINISTRIES (NCM) RECEIVES NUMEROUS DONATED ITEMS OF FOOD AND CLOTHING THROUGHOUT THE YEAR. IN 2022, THE ORGANIZATION DISTRIBUTED 336,319 POUNDS OF DONATED PRODUCTS AND 15,089 ITEMS OF CLOTHING. BASED ON RESEARCH CONDUCTED BY NCM, THE APPROXIMATE AVERAGE WHOLESALE VALUE OF ONE POUND OF DONATED PRODUCT WAS DETERMINED TO BE $1.67 AND THE APPROXIMATE AVERAGE VALUE PER PIECE OF CLOTHING WAS DETERMINED TO BE $1.00. NCM RECORDED IN-KIND DONATIONS FOR DONATED FOOD AND CLOTHING IN THE AMOUNT OF $482,303 FOR 2022. 500 PINNACLE COURT LLC 500 PINNACLE COURT STE 510 NORCROSS GA 30071 842989023 REAL ESTATE GA 240182 2103487 NCM